There are very strict laws designed to prevent people from giving their property away if the result is that the Government will be expected to pay the costs of the nursing home, rather than the person himself from her assets.
If there is no danger of that happening, then there is nothing illegal about her making gifts of property to her relatives. There would be gift tax on gifts to any one person of more than $11,000 during the year, but there is a lifetime exemption of $1,000,000, which would be applied against the tax. If she has more than $1,000,000 in cash and property, she should definitely see an estate planning attorney to devise the best plan for her. If she does not have that much, it may not be a good idea for her to make such big gifts.
If she does decide to give away the land, it is better to use an Iowa attorney, because the land is in Iowa and the law of Iowa will apply. However, if she decides to see an attorney about planning her estate, she should see a Minnesota attorney, because she would need access to him/her.